RUBIO: It’s at least $2,000. We had in our, the Lee-Rubio plan, had it at $2,500, but at least $2,000 and applicable towards payroll taxes. What's the fundamental problem? The fundamental problem is this: everything costs more and jobs aren't necessarily paying enough so you've got these families out there that are struggling to make ends meet. You know it costs about $250,000-280,000 to raise a child, and that doesn't include college, by the way. And in 38 or 39 out of 50 states child care is more expensive than going to college, so working families are dealing with all these things. Our tax code needs to take that into account, and understand this isn't a welfare check. What we're talking about is allowing them to keep more of their own money. You only get it if you're working. Letting people keep more of their own money so they can raise their children, and they can pay for the things that have gotten so expensive.

RUBIO: You just heard Ivanka Trump say, it’s something I’ve been talking about now for three to four years and that is how expensive it’s gotten in the 21st century to raise a family for working people. And so the tax code should take that into account. By some estimates, it costs over $250,000 to raise a child from the time they are born to the time they turn 18. And that doesn’t include college. Childcare costs are extraordinary. Actually I think it keeps some people out of the labor force. And so we need a tax code - an expansion of the tax credit, make it applicable towards payroll tax, up until their payroll tax liability. These are critical things that we need to do if we are going to provide middle-class tax relief to working families.